Company Registration Number- N1043465 The Charity Registration Number is :_ 106092 Dennett Interchange Report and Accounts 31 March 2023
Dennett Interchange Report and accounts tor the year ended 31 March 2023 Contents Page Charity Infomiton Trust80$' Annual Report Statement of dlrectors. responsiblll Indepondent Examlngrfs Rèport Statement of Financial Acbvities Slalement of Financial Actities- Prior Year stateme Movements In furKJs Revenue Fur)ds Income and EXKrwjitu account Summary offur*Js 11 12 14 14 15 14 Balance sheet N¢Xes to the a¢¢ounts 16 18
Dennett Interchange Company Regi8trats)n Numtw- N1043465 Trustees. Annual Report for the year ended 31 March 2023 The Trustees present thr Report ar¥JA¢counts forthe year erkyed 31 Marth 20rJ. vhth al80 o)mpnses Ihe Directors. Re[ required by the Ccffnpanie5 Act 2006. Reference and administrative dglails Tho ¢haritynamo. The kgal name of the charty is.". Denr Irrterchay. The charftys areas opeTrUon and UKcharitable rngistmion. The charity is registered in NOrthn IrdaThJ %ith Ihe Chartycolrffji0Tr in Nrxthem Ir4and ICCNII V(h chanty number 106092. The chaFty not ¢¥efate in any cver5ea$ juti5di¢tJts. Legs¢rurt ofthe eh The charity is $tItsy as a cKJmpany limrted tyguarantee, Wiste b)e Companies Acts. The goveming docurnent ofthe charity i8 Ihe MeMarum tideS ofA59Thtion esiabfi8hing Ihe company under CA)mpany legislatk)n. The govemirvJ do{ment 15 dated 17 January 2019 There are no restrictions in Ihe govemirwJ do(xJrrEnts on the waticffl of Charrty or on its investmenl poTS other Ihan those imposed by Charrty Law. By operation of law all. trustees a d'redots urxjerthe Companies 2006 and all direuors are trustees un(Jer Charibes legisL"on aThJ have re5n&'1S. as swh. under charity11$lats.c. The trustees ate all indiv#Juals.
Dennett Interchange Company Regthts"on Numter- N1043465 Trustees, Annual Report for the year ended 31 March 2023 The prin¢lpal operatin9 address, telephone number, email and web attdrpssos of th• chaiity ar•.'. Amity Ho 1 Brook Road. Donenmna County TyT(Ye. BT82 OPF TephOne 02877397990 Email Address denneth"nter¢hange@gmail.ciyTr Web wJress The regislered office of charity CThnpanies Act is same &8 0ratir address shcw+n above. Tho Trustets In offKe on the Ilate th• reportwas approtrtd wern:. Amanda 8ucfFanan Robert Jame5 Leslie CraKJ Dr Archibald Fullerb)n DamTr Devir Robert Elkin RotMns( Christine Fumon Hugh Logue Chrisb'ne RotJ"nsc Angela Hamiknn Thèfollowin9 lOn$ seNed a8 Trnstees dutlng the y•ar endod 31 March 2023:_ The trustees who servJ as a trustee in tr retK¥tillg and, rfaWi(zbJe, t1"r ¢Jates of appThnfrnentor resignation duiiw the ytrartffj'.- Name Hugh Logue Chrisb'ne ROnS( Angela Hamirton Nk))la Keys 1511Y2022 15112r2022 1511212022 All the trustees are also oftr* thanty. Objects and activitles of the charity The pUnseS of tho charity as set out In its goveming document The Project is established lo advan educab"on, induding VOCAtional training. relieve povety, relieve the ejlferfy, lo conseNe and protect the I(1 environment arml to provide faalities in the interests of soaal elfare for recTeab"on or lei5ure-lime (uupalion wth the object of improving the conditions of life for all inhabitanis of Derry City arKI Strabane District Cour11. Femianagh and Omagh Drslrict Council. and Causeway Coast and Glens Borough Counol areas vth)Lrt distinction of gender, race or of px)litical, religious or olher opinions.
Donnett Interchango Company Registraknn Number- N1043465 Trustees. Annual Report for the year ended 31 March 2023 The main aetivlties undertaken In relation to those pUrye$ durlng the year. During the year provided a rarvJe of Coufses an(1 training to advance education. We organised accredited courses in child protedion training. food hyyiene. enwgenGy firsl aid at knt)tk and paediatric first aid. We also organised a range of soc431 & reCallon81 activities IIov+Er arTanging arK( yoga. We also CordIned in partnership Vth otfw statutory organisations & groups a range of Serv1 ainEd al rejieving poverty and improvirKJ tIE social veWare %thich Includes outreach Citen$ advice seM¢£. resprte lor (arers. podiaty setvice arKI hearing aid We delivered a health & lIbeing programme l(K>kirg at the mental & physical health of people aged 55+ ar¥J tdenlifing Wdys that ty may improvpjmainlain tlT mental & physical health. We also deliver the wral communtty developwt stjpport programtne fijnded by DAERA atKI administer the Rural Miuo Capital Granl Scheme aind at wral comn7unrty organisab"ons, dubs or associations. Through an onsite cafe V+E Can also offer a luntheon dub. treakfasls. mea15 on eels service & outdoor caterirKJ for tr community. We also launched a 4 year programme 'Collective Approach to Rural Exdusion. (CARE) airrd al people age(1 SO+ a isolated by encouragirKJ them to become socaal aThJ W tyjt aThY about wa 4Wfksps a1 activibes. The main activities undertaken during the yearto further the chaiitys purpose for the public benefit During the year the charity continued to operate its Meals on Wheels servi. chartty offeted a programme kn1¢h helwd provide services and fOj to the community it V•PS needed the most- items such as children activty pad(s, food Pa1$ gewal itews for individLtals and families. A Fun Day vrds organised as part of the Summer schedule ol events. The Peace IV15 Bridges programme c4)mpleted vAth the unveiliNJ of the infom)ation pane6s lo public. This now offer5 an informative a1 educational lir betEen the areas involved. The trustees have had regard to the Charity COMMI(,S gu¥Jarre kenefft in managing the a¢tiwties of the thaiity. The main achievèments and perfonnancg of the charity during the year. The year lo 31 Mar¢h 2023 saw the continuation of more normal actiwties for the tharty. The charity considers the orvJoir¥J demand a1 hlqh (Wake of its key (Krtreach programmes suth as Meals on Wheels as an achievement. The tharity ClInUed lo ¥%rJrk tO¥rdS its objects ol pfomotitvJ educab'on, relieving the elderty and prowding improvements in social b%Effare through various activtties designed lo assist those in the community. The charity vras able lo once again offer a summer duriThJ the year. The charity was also engaged in the Pilot Consensual wo9ramme as the Jead partrr %thich provided grants lo othei small communty associations y1n the Strrin DEA enabling servi(2s and programmes lo conlinue in every (x)mer ofthe area.
Donnett Interchange Company Registration Number. N1043465 Trustees. Annual Report for the year ended 31 March 2023 The difference the chaiity's perfomiance during the yearhas mado to the benellclaries of the charity and widersociety. The direct benefits floirKJ from our organisation duriro year (ThlIn to relum lo nomial wth the inuease in it activtties. The charity continued in its aclion5 in reduung sfxial Isolab. amongst the residents liwng in the rural area 1th the very popular Meals on WLS programme, and providing a Fun Day as part of the Summer stheilule. The charity helps provide a$5 for groups in the rural Derry Cty & Strabane Distrid Counal, Fermanagh aThJ Omagh District CouncAI and Causeway Coast and Glens Borough Council areas to funding ie DAERA Micro Capttal Grant Pr(MJramme- assist groups ¥51 fundirwJ applicab.ons & support groups wth govemance ie signposting grotrps lo support available, - gerErale in¢orrE from the Sla1 economy project to provide setvices localty. The beneffts can be ents"fied through the conb.nued strong demand for Ihe oulreath services. There is no harm arisirvJ from any of purposes. The main beneficiaries this year are the eldety and those livirg alone had a deal need for the OUaCh program still being offered by Dennett InterthaNJe. The benefiaaries are skople Imng in the Detry City & Strabane Dislrtct Council. Fefmanagh a1 Omagh District Courril, aThJ Causevoy Coast and Glens Borough C(nal areas. Structure. governancè and managemgnt of the charlty The methods used to recmit andappoint new chaiyty trustees. Newtrustees are identtfied throLTrJh yrd of IU. con from the local (x1MunIty so very often are 11 kno to extstir¥J members or trustees of the charFty. Potential trustees are screened and appointed by a panel comprising existirvJ tnjstees IndlIng the Chairperson. An active recruilmenl process is not urKlertaken as charity is completety wmmunity-driven %%ith its members and trustees being from the Dery & Strabane Districl Council area. Bankers Santander. Bndle Road. B(e. L30 4GB AIB Bank . Straj Road. BT48 TfN Bankers A(thuntsnts Financial review Rory P Gomifty & Co. 37A Pla'n Stre81 Dmnv)t8, Ciyjnty Tyr( BT78 3AE The charftys financialposition at tho end of the year ended 31 Alarch 2023 The financial position ofthe charity at 31 Marth 2023 aThY o)mparatives for the prior period, as more fvlty detailed in the aciy)unis, be summarise(l as follo:_ As Restat&d 2023 2022 Net incomè {4.624) 15,0811
Dennett Interchange Cornpany Regthion N1043465 Truste8s' Annual Report for the year ended 31 March 2023 un51Cted Revenue Funds availatrAe fc the general purtmxes of Ihe ctharty 14,050 12,056 Resthcted Revenue 151,457 158.075 Totsl Funds 165.507 170.131 inancial review of the position at the repong date, 31 Alarch 2023. The trustees are satisfied wth the perfomiance of the tharity in year lo 31 March 2023. Overall the tharity rerde(l a defial of £4.624 {2022." £5,081 deficJt. restated}. TIE balance sheet has total of £165,50712022.. £170,131 ieslatedl. Follov•TrJ the cessation of scffle funding programmes in the year lo 31 March 2020. the tharity sucded in securing rewgrant fvndirvJ for ils programmes. 11 is noted that much of this funding is considereil non-reiyJrrirKJ as it Vds a response to the unique Circumstan created by the Cov119 global paMiC. That said. Ihe charity is adapting lo the changes in ftjnding sour$ and is undergoing sorne ¢05t cutting nSure$ and is continuing lo identify rtewsources of funding for Ihe months anrt1 years ahead. Spe¢ific chaw in )Ixed assets are detailed in the notes to the ac(x)unts. Policies on reserves. As al the end oftrE finanaal year 31 Marth 2023 the reserves held by ltte comparry amounted to £165,50712022', £170.131 testatedl. ¥easons for this finanoal position is an acojmulalion of surplus funds ovw the active lrfe of Dennett Inlerchange. Where expendTiLtre e5timaled was in excess of actual exrnditure and theref(e on completion. projects vre finished wth surplus funds of Dennett Interchange. These erVeS provide security that DenrEtt Inlerthange will remain functioning if fundin9 vere to continue decrease in the short term and lo provide financial support if any fixed assets rd rePl3ment for the operab.on of provided by Dennett Interchange. Dennett Inlertharye has not SFeuficalty defined the level of serveS to be held. etther as a minimum or a mMUM, bth all surplus funds are reinvested bac into the company and a held as des(xbed above fL¥ future wc4ects fijture life of the conwany. Golng Con¢em Wrth furKling )ntInU1j lo be diffiojrt to sewre. the Charity is adaptirrfJ to IFE nwenvironment. The Charity is vK)rkirrfJ hard to identify replacement furmling. A8 mentioned new funding sour have been secured wth MO being srANJht in the kS and months ahead. Steps are also LEing tsken lo redu costs ¥%ithrn the Charity. It is noted that reserves remain at a healthy level. The trustees are nol aware of any matertal COn(w about Ihe tha[iS ability to continue as a going concem. Avallabillty and adequacy of ass•ts of each of thè funds Tl board of trustees is satisfied that the thariiys assets in each fuThJ a available and adequale to fujfil ils obltgalions in resth of each fvjnd.
Dennett Interchange Company RegIstraTr Number- N1043465 Trustees. Annual Report for the year ended 31 March 2023 The majorrisks to whlch the Charity Is exposed and revlews and systems to mitigate them. The charity depends on nicome fr(¥n a number offundirKJ streams, being grants atKI donatsons from governmenl and ncffl-govemment blIeS. and revenues from rentsl income and some low- level fvndraiser events. The risks it faw are the[Ore around Unrtainlty on the politi(al stage. There is also addrtional risk to revels and 8vailabilty offimdir¥J uncertainty of Breth and Ihe new relationship V+ith EU. vknith is a key sour( of futxling for soaal programres such as Dennett Interchange. eItr directly through intemkdiate pubjic entities. The financial impact on the wider economy of the Covtd 19 pandemic is also a major risk lo the ¢lkgvity as it wll potentially adversely impact on LK)th govemmenl fijnding inibatives and on Trder public donations. That satd, there is an assumpb.on that vknilst in short lemi dre ts uncertainty. this cannot continue and stability wll retum. The Charity continues to vK)rk hard to identify sources of fundirvJ for vrrent arKJ planrd projectslinibatTves from Ihe TnASt are salisfie(l Dennett Interchange can beffl to secure its OV+n financ1 ffijttjre. Facto likety to affert future financialperfonnance. Factors likety lo affect fLrtU perfom)ance indude the e¢xJnomi¢ impact of Covid 19. and eventual cost of the govemwent response to it throughoth 2020. Future performaTr may also be affected ty streamlining of services in 8n effort lo cut costs due lo redu¢ed fijnding. A thiril facior is Ihat nature of the new relationship betn EU arKI the UK under the Brexit deal. It remains to be seen rfthis is a realistic and ¥)[kate telationship wll provide uninierruple(l access lo EU funding for sc181 pro9ranbnes. The future perfomiance of the charty may also be impacted by the econimic effects of the Wdr in the Ukraine %%thiL has ¢ontriW to stgntffcant rises in global energy pri$ thereby makirg it siroifKantty expensive to offer the Servi the charity currently does. Employrnent of disablgd per¥on8 Atthis time there are no disab per50n$ employed ty the clwity, atth0h ts charity welcL¥ne5 all applications for employnpnt ardlesS of disat¥lty. Delails of The Independent Examiner Rory Gormley Member of the Instibjte crf Financial ALvlntants 37A Main Street Dromore Omagh County T)8 8T78 3AE
Dennett Interchange Company RegL'c NuMr- N1043465 Trustees. Annual Report for the year ended 31 March 2023 Statement of the Dir9Ctors Trustees. Re8ponsibilitbeS The charity's tnt$lS are resporEible for the p¥eparalion oftrE accounts in accordan tt1 the terms of the Companies A(a 2CMA, Charities {Northem Ireland) Act 2008. as anmded an¢Y The Charities {Accounts and Reportsl Regulation5 (Norlhem Ireland} 2015 In particular, the Compante5 Act 2006 arxt ¢arity law wwre Board ofTTU5tees to prepa financ#al statements for each finanaal year ¥thich give a true and fair view of the slate of affairs of the charity as al the e1 of the financjal year and of Surp1 or deficxi ofthe charity. In preparirKJ those financial statements Ihe Board 1$ rwuired lo :_ - to prepare the a(wJnts in aC£Ordan %ith United rjorn Generalty Apted Accounlir#J Practice (United Kingdom Ae¢ountiThJ StaTrJards arvj applicable law). - select suitable accounlirNJ polioes and appty them COnsstent, - make judgennts and estimates that are reasonable arKJ prudent.. prepare the finanaal statements on goirrfJ cOnM basis unless it is in8ppropnale lo presun Ihal Ihe ¢arty will iJ)nlin in business.. siale s%tEther applicable accounting slaTrJar(Is and stslemenis of reCom[Tded practice have been follos%Ed. subject lo any material departures disd0sl arxl explained in the financial statemerts,. The law requires that the trustees musl not approve the a¢(x)unts unle5S tw are sabsfieLf that they give a true and fair view ofthe state of aflairs of Ihe charity and of the swplus w defi¢it of the charity torthe year. The Tnjslees are also responsible for mairrtaining adequate accountrng records vknith disclose ith aSOnae acoJra¢y al any time the finawal posrtion of Ihe tharity a1 s%thich are SLrffiuenl lo show and explain Ihe charitys transa¢b"on5 and enable them to ensure that the finanaal stements compty with the Companies Act 2CI)6 and ¢ompty regulations made uThJer the Charities Ad. They are also sponSible for safeguarding the assets of the charity and here for taking reasonable sleps for the prevention aThJ deteth.on of fraLKI and oVr irregularities. The Trustees are also reswnsitme for Ihe conterrts of the Trustees. rew)rt aThJ the statutory reSps1m.11ty of the Independent Exarniner in Febtion to Trustees, reKxyt is lirnrted tts examining Ihe report arKI eTr5uring that. on the face of the retM)rt, Ihere a no material inttffisistenoe5 %Mth the figures th'tsed in Ihe finanrjal ststements.
Dennett Interchange Company Registration Number- N1043465 Trustees. Annual Report for the year ended 31 March 2023 ethod of preparntion of accounts - Small company provisions The finafteial statements are set out on pages 11 to 39. The )Inancial slatefflents have been prepared implementirrfJ the FRS 102 SORP Istaternent of Re¢omwEnded Plath. for Acc4Junb"ng and Reporbng by Charities} 2015. {as amended by the Bulletin issued in Octi)ber 2018 at¥1 applic3ble to all accounting perilS teginning on or after 1st January 20191. IT SORP). and in accordan with Ihe Finawal Rep19 Slar¥Jard 102. (effective 1st January 20161 These finanual Ststenls have twi prepared in accordanee with provisions in Part 15 of the Companies Ad 20(K. applicable to companies subject lo the small companies regime. This rewrt was appro ty Ihe tKoril of tnths M 6 2023. Leslie CrawJ Director and Tstee
Dennett Interchange
Report of the Independent Examiner to the Trustees of the charitablé company on the accounts
for the year ended 31 March 2023
I rewrt to Trustees on my exarnin"cn ofthe Statennts of the cwtsble
Dennett Interchange Consequently, I ckn not express an aJIt cynion on the given ffin stslernents, in partioJ8r, I express no opinvjn as towhether the finanryal statement5 give a e arky fair wiew of affair¥ ol the charity. and my rèKk)rt is limrted to the matters set out in the statement trelo I anned and performed my examinat $0 as to salisfy myseff that the obltiveS oftrE indepEndent examinats'on are achieved and tefore filing the reFK)rt I cOt&ned W[[ assurances from the Trustees ofall material matters. Independent Exarninerfs Statern8fiL Report and Opinlon Subject to the 1'mitabS up)n the tpe ofmy wixk as dikn atx)ve, I have (aPIe my examination.. aThJ can cAJnfim that."- The oJunts ofthis charrtatle ccfflpany we to LE aed uThJer Part 16 Of Companies Act 2006," The gross incm ol tharitab compary in ttE year ended 31 Marth 2023 appeal5 to excEed the sum specified in Sethon 65141 of the A(#. namely £10WOO, that l am qualified to act as IndepeTxJent Examiner in WL)Idance wrth that Secti by wrtue ofmy beiThJ a qurf1 memter oftt Instittrte of Finarri h£cwntants." This is a rewt in reSpt ofan examination (WTi&J (Krt uThler 6513} of IheA(X aTrJ in )rdan with DirtiOnS to Indewndent Examiners madè by the Chartiy Ccmm1rm in Northem Ireland which may tE applIce,. and that rK> rnkni8t matters ve ccmne to my 3tteTrth in wrth ts exAMinab. gwing me cause to telVe that in any material fe5pett- accounts'ng reccKds wete not kept in resrect of tharity as r8]uir&Y by sect 386 ofthe Companies Act 20C and SectKm 63 ofTr Chartbes INorthem Irelandl Att 2008, as amènded." whén preparing aC¢xjts an ac(xuals ba$, to wepare finanod ststeMts {x)rd wrth the ac(x)unting records and comply wth the acmJ)tsryq F1re[nts oftrE atwj Ihe Regulation5 setb.ng wt the and tent ol chanty actoJnts'. have teen ppared in &(xydarnE wth meth¢)Ys arKI wnwle5 set (xrt in Ihe FRS 102 SORP (Statement of Recommended Practre OUntir arKI Rewrtyng by Charibes12015. las amended by the Bullth"n issued in October 2018 and appliCae to all atAJwnts"rKJ perwjds bw"nnir4 on or aftei 1st January 20191, (The SORPI. have ken prepar&J in acurdarte trE methcxjs and w.nrjeS set otst in the FRS 102 SORP Istatemont of ReCcrfnmee Practi for kcounbng arhy Rew>FbrKJ by Charitesl 2015. las aMded by thè Bulletin issued in O(obef 2018 aThJ applubk to all J1) perKxls teginning on or after 1st January 20791, ffhe SORPI. have not tten rnet <x to whith. in my opinffjn. att&ll] shcxjkl te dwawn in my re in der to eTrab a woper iJnderstandin9 ofthe ativjnts to te reacw. Siynfjd:. Rory Gcyrnley. IepaKIent Examir the Inststute of Finarrial AcUntants 37A Main Street Dromore Omagh County Tyrcf BT78 3AE This reput was 6 Decemtrer 20rJ 10
Dennett Interchangè - Ststement of Financial Activities for the year ended 31 March 2023 Statsment of FlnancialActivlties (ineluding the Income and Expendlture Aeeourt for the year ended 31 March 2023. as requiredby the Companles Act 2006) urrent y4r Currvnt y Totd Fundl Prlor Yoar Tot41 Fund Funds Fundg 20 Income & Endowments fri¥n: Donations & Legac4es Charitable activ"e$ Investrnenls Al 3.112 58,322 7.214 99,118 59.142 7,214 45.417 61,647 7,212 820 Total Inco 96,826 16S,474 114,276 EXperMIre on: CharitabFe &bwbes Other B2 51,591 15.063 88.592 14.852 140.183 29.916 86.537 32,820 Total txpendlture 103,444 170,098 119,35T Net income for the year 16,6181 14,6241 16,0811 Net incorne aftertransfws 16,6181 14.6241 IS,0811 Net movement in funds 16.618) 146241 15.0811 Recon¢iliatFon of funds:_ Tctsl fund$ broArd 12.056 158.075 170,131 175,212 Totsl funds Carried fornawd 14.060 151,457 165,607 170,131 The'SORP Ref in%fic8ted atove is the da5srfubon of inccxTE set in Ihe formal SORP doc. A5 requireo by paragraph 4.60 ofthe SORP, the brLxJght forwanl and ramgJ frffward funds above have been agreed to kne Balance Sheet A separate Ststement ofTotsi Ren1j Gains and Los8es is nc wuired as this 8tsternent IUde8 all rwnised gains and losses. l activiiies derive from ¢tinur¥j operaltons Thg notes attached on page$ 18 to 39 forni an intsgral part of these accounts.
D•nnett Interchange - Ststornent of Financial Activities for the year ended 31 March 2023 Dennett Interchang8- Anatysis of prior year total fiinds. as required by paragraph 4.2 of t SORP PrforY&v PriorY&¥ PrioTY& Total Funds Restrfciwj Fun¢Js Fund Incomè & Endts*Tnenis from: Donations & Legaues Charitable athv#ies Othertrading actiwties Investrnents Oth¥ A1 114,288) 59.432 59.705 2,215 44417 61,647 A3 A4 7.212 7212 A5 Total income 52.356 61.920 114,276 Exp¢ndFtu on: Raising funds 81 Chafitable acbviti88 B2 Other B3 Tax on surplus on ordinary acbyil B3 Other taxatic 63 111.5391 20,784 9B,076 12.036 86,537 31820 Totsl expendtture 9.246 110.112 119.367 Net gains on inveSthts Nei Income fortho year 43.111 148,1921 {5,0811 Transfers t>etwe•n funds Net income aftortransfers 43.111 148.192) 15,0811 Net Movent in funds 43.111 {48.19 15,081> ROC111dttOn offunts:_ Total fvnds brought forward 9.078 166,136 176,212 Totsl funds carritd fOan1 52.187 117,944 170,131 All actrvltles derlv• fn>m contlnuing operat5ons A separate Stateftt of Tc4a Recognised Gwns and Losse5 is wuired as this statement iud88 dl recogni gains and losses., Tho notes attachod on pag¢$ 18 to 39 fomi an Integral part of thes& accounts. 12
Dennett Interchange - Ststement of Financial Activities for the year ènded 31 March 2023 Dennett Interchange - Resources applied in the year gnded 31 March 2023 towards fixed assets for Charity use:. As Rest•t•d 2023 2022 Fund$ generated in the year as del81* in the SOFA Resources applied on funclionaj fl¥ assds Other appliG8tions of fund$ 14.6241 15,081) 1821 Net rnsources avallable to fund charltsble actlvttios 14624 5.1431 The oUrceS applied on fi assets for thanty use represents eDst of additions less prod8 of any disposals. The notss attached on pages 18 to 39 forni an intsgrdl part of the50 accounts. 13
Dennett Intgrchang• - Statemènt of Financial Activities for the year ended 31 March 2023 ovements in revenue and capitsl ftds for the year ended 31 Mah 2023 Revenue accumulated lunds Total Fwith Lagt ygar T+Jtal Fund$ As Rfjslated 2022 FurN15 Fund¥ 2023 2023 2023 AcmUlated ftjnds brJght f(¥vdrd 12,056 158,075 170,131 175,212 Recognised gains and bsses t*for8 transfers 16.6181 14,6241 15.0811 14050 151.467 165,$07 170.131 Closing revenuefunds 14.050 151A57 185.507 170,131 Summary of funds La5tY TO1 Funds AJ fte5tat Funts Funds 2023 2023 Revenue 8ccumuWJ 14.050 151,45T 185.507 170,131 The notes attached on pagas t8 to 39 fom) an Int•grn1 part of these a¢¢ounts. 14
Dgnnett Interchange - Statemgnt of Financial Activitie8 for the year ended 31 March 2023 Dennett Intsrchange In¢ome and Expenditure A¢¢ount for the ended 31 Marth 2023 as required by the Companies Act 2006 AS Restated 2022 2023 Ineome 158,260 107.064 InVeStEnt irth Irme from investments. olhw than iThtt rwAvable Interest r*1¥ae 7.200 Gras8 Income Sn Ihe year I•re ex¢ewiortal it•Ff 166A74 114.276 Gross Income In theyear In¢ludirwJ exceplonal items 165.474 114,276 Charitatle exFaKlibJre, exng deweuakn and anKYbs Depwation and arMrb5atic Govemall Costs Other expenditure Realised losses tNt disp(8 of$81 investm8nts lch a prwamrne related 133.690 5.376 81,980 6.135 1,327 29,915 29.915 Total expenditure In the y 170.098 119,35T Net income b¢fore tax in Ilnanclol year 146241 1&0811 Ta¥ on surplus on ordinary acbvibes Net Income aftertax in the financlol year 146241 16.0811 Rètslngd 8urplus loi the financlal yaar Al acbvilies derive frc¥n continuiro operations 14.624 15.0811 In accordance with P1$10$ ofthe Ccmronies A¢t 20C6. the headiThJ5 subh8&Iings uaal in th8 IrKx)rne and Expendibjre Unt have been &faptsd to Ihe sFefaal nature of the charitys aCtiv8s. Tho notes attached on pages 18 to 39 lomi an Integral part ofthese accovnts. 15
Dennott Intorchange - Balance Sheet as at 31 March 2023 SORP Notes Rgf As rostatsd 2023 2022 Fixed assots Tangible assets 11 A2 88,994 94,370 Curr•nt as8ets Debtors Cash at bank a1 in hand 12 B2 17,751 69,074 11,367 71,561 Totsl ¢urr8nt *sots 86.825 82,928 Creditors.. amounts falllng due withln ono year 13 C1 110.312) 17,1671 Net current assets 76,513 75,761 The tt)tal net assets ol the charity 16S,S07 170.131 The totsl ngt assets of thg charlty are funded by the fund5 of the charity. as follows:_ Restrlcted fund5 Reskncted Revenue Fund5 19 D2 151,457 158.075 Unrestrlcted Funds 151,457 158,075 Unrestricted Revenue Funds 19 D3 14.050 12,056 Deslgn•ted Funds 14.050 12,056 Total charFty fund$ 165.S07 170,131 The'SORP Ref ileate<l above is dassification of Balare Sheet itents a$ set out in the foTmal SORP documents. As required by paragraph 4.60 of the SORP, brought foFward and carried fowatd futKls above have been agree(1 lo the SOFA.. The dlrectors are satisfEd that the conN)any i8 entilled lo exemption from requirement to obtain an audit under section 4T/ of the Companres Ad 2LW. The membefs have Mt required the cThnpany lo obtsin an audit in acC0rfan Y+ith section 476 of the ACL The dIreOrS ack1ge their res[Ks11'IeS fty cOmplrg requirerrEnts of the Companies Act 2006 with respect to accouthiNJ records and preparation of accounts. The tharity is subject lo Indendent Examination charity giSlatiOn, and POrt of the Independent Examinei is on page 10. 16
Dennett Inter¢hange- Balance Sheet as at 31 March 2023 A$ restated The financial statements have been prepared in acrda wth the provisions in Part 15 Of Companies Act 2006. applicable to companies subject lo the small companEs reg1Th. Leslie Craig Trustee Approve(I by the board of trustees on 6 DecembeT 2023 The notes attached on page5 18 to 39 forni an intsgral part of tl¥esg accounts. 17
Dennett Interchange Notes to the Accounts for the year ended 31 March 2023 1 Accounting policies Policles relating to thopmduction of the a¢¢oun Bas1$ of preparation and accnn9 conven The &coJnts have tÉen Fxepara1 the arxnjals basis. undef Ihe historical o)st convention, and in accorc(an¢e with the Finanaal ReF(Kb"ng Stsndard 102. lefftiye 1st January 20161 aThY'FRS 102 SORP Istaternent of RecomFrnded Pra¢tire for Actsunts"ng and Rwting by Charrbesl 2015. las amen(kd by the Bulletrn issued In OQober 2018 arj applicsble to all awunting teginning on after 1st January 20191. (The SORPI. published ty Ihe Charity Commission in Northem Irdand ICCNII , effective January 2016. . arNJ In a0)rdrts all appli¢aLle law in the charitys jurisdi¢tion of registsatK Measurement an¢ estimation. The Kwar81K)n (rfthe finanoal statemerts requi manaoernent and tsustees to nwk8 judgements. estimates and assumptiorts that affectthe aryTrxnts rewrted These esbmate5 and JUdgentS a continually reviehryl and are based on expefien and olher[#O, exFlatiS events that a believed to be rea80n8ble uTrYer Ihe orojmstsnces Golng Concern The th8ritaNe activ"e$ entiretydeFThnt on ccfilirwing grant aid and voluntarydonations a8 ll as fenta inccvne. As a nSequen, the going concem basis is dew(knt on Ihefuture Ikmofthese urKert2in funding strearns. The Charity continues to M)rk hard to i¢Jenttfy nthv funding srS to Ihose whKh are no loroer available. The Trustees have taken into aco¥Jnl the sources of fun¢Ying tvailable and n9 for, and the reserves of the Charity aV8i18ble in the sh&tterm, and on Ihis b8Sts ¢x)nsK¥er it apFwinate to wepare the fina181 ac£ountson th&gn0 n¢em basis. R18ks and fure assumFthns The charity 1$ a puÈ4ic benefft 8nty. The chartty deFends o) Incorr fmrn a nLrteroffiJThJiNJ 5trearrs. brIa and donabons from government and n-governInI IK>dies. a1 revenues fTQrn rentsi and fund faising events. Given Ihe govemment spending to tathe the eC0M1¢ irnpact of COVNI 19. as WEII 8$ the lmiC disruption (used ty B11 and thÈ ongTr9 nootiations bets% the UK and the EU. the risks charty fa5 are at the b%ider xK)Mi¢ level. It Iside exwed government spending cths %ill be lntrrKled in corning nrth$ and years (yjuld signffjcanty impact fijnding aVailae for the charitable sector. Hth4ever, it is assunEd that as it is a key sedor. eSla1 in tiryEs of difficu eCeonIC fX)nditions. various fijnding sourw will still be availa14e and Ihe chartty %4ill identrfy and benefit from Sources. There a further real risks to Ihè tharity ueated by the Wdr in Ukrainewttiej) ha5 COntritrted to economic tsn¢ert2inty. as well as causing sgnrficant increases in glo enerqy prics. The Charity fthtinues towtrk hard to hdentrfy Sour ofbJThJiNJ fDf crn pJanrEd prC1n1tiatses from ich. Ihe TNstees are satisfd 08nnett llltercharwJe can bw*fftto seojre its firw4al fijture. 18
Dennett Intsrchange Notes to the Accounts for the year endod 31 March 2023 Policies relating to categoiies of income and income Trcognition. Nature of income Gross incom8 rekyesents the Value. iiet (rf %MbJe added tsx aTNJ dlswts. ofmls ryov#tsJ to (Xjstr)rr and L3rried out in resOf Servi prtsvhyed to $tom¥S. Cotegories of Incoty In(orne is categorised a5 inccffi? exdwrrfje trans¥aions Icorrtract IX)me) irthme frDm rKfi-exch8tyJe transacts"$ Igiftsl, inveslrnent ir(xne and otherincorrE. IrKome from èxchangetransaetions is rec8vwJ ty the canty fwyds cf 5uWN8d ¢>)Trtrt or %there enternent 15 5ubiect to fu111ng F£rfcrfrna relat conditr"on$. The ince thÈ ¢Jwtty rVe$ is apptoximatety equal in value bj Ihe wls or ¥ervic8s supplied by the chartty t(> the purchaw. Incorne from a nonxchawwJetranso¢bon is dwrity reN89 ¥1 fTL¥n th8 d0Th)rwttK>u1 FwvidirKJ equal value in excharMJ8, aThJ indudes donath"C$ ofrrKYW. gc#>Js aThl sV1 frly gwen wittv)uigiving equ in exchange. Income recognition Income, whether frofft exthange or ntsn exch9nge transa(cns, is recognised in the staterwt of financ4al a¢bvitEs ISOFAI on a rerriVab basis. then 8 trans8 or other event sUS in an inrxease in the th8rityS assets or a redu¢cn ir¢ its llatx1es aTra the Larity has leoal rtrUe. Ihe is wobabk and can be meaSUTEd reliably. jrrfft subject to tenrts aThJ rnTrJition8 must b8 met Wrxe the charity is to the rescxJr¢es 15 noi rwnised unty"l the cOnthtiS have been rneL l income is acctyjnted forgross, before d&ludirvJ arry feiated fees orcosts. Membernhlp 8ubxrii0s The income and any as8c¢iated Grftd orolhertax [d from a ftwiwship Subscripti recetved by the charity in the natu ofa is afXXJUnted krfon the basis 88 a d¢%Wtil. The in(xKne from a MeMb1p subsuipts.on re¢eived by the charity Ihe suts(¥iptK)n purchases the righl to or benefits is recognised as from charitst4e athities. Policies relating to expendttU on goods andservices pmvlded to tho chaity. R¢¢ognition of Ilabllltles exFndRu A lbilIty, and Ihe rebtaj exnthtUre. 1$ re(xyJnis&J a legal or CC4tstru(ve e$ts as a resum of a past event. and when it is more lik than not thata transfer of nOmi¢ benefits vAlI requirE(l in SÈlU•nent. the anKJunt ofth8 obligation can be measijred or reliaLty esbmat.. abil88 an$irKJ frcm fvturefvrtiTyJ comrnrfrnents and ccnstrucve oNWicns. induding perforn)e rElat grants. %%ttere the tirning or the rM)unt cf the future expenditure Nuired to setue the oblvJation are uncertain, give rise to a proviFAon in the 8exx)urts, %thich is revie%Ed at the year end. The provisK)n is increased to reflert any increases In liabilthes, and is detseas by the uDlisatson of arty wovi$ion ¥%ithin the WLYJ, and Versed if any provision is m longer ul[8d. These ny)v8m8nts a (#wged cr1rtwJ to the resF•¥e fijnds and aa[v.e3 to %thich the prowsi(¥) relates. 19
Dennett Interchange Notes to the Accounts for the year ended 31 March 2023 Allocating costs to ¥tfjvilies Diw eosts that ar8 spethlty rdated to an &ti¥ity Ex&Ied to ShaTgJ direu costs and yjpport t>)sts The bass forapFuticffin is fteIty pFI. ar¥J to thE arcumstanc8s. i8:. Stafflng- on the tSi5 ofts"The spent in ith arky Parbr atlty. Staffing- a percapita baW on the numb8rofofpeWe empwd TthIn arty FMTtiular a¢twty. Premises related costs. on the prowytion offlwr area bya parbAJlaractivty. 14on spe¢ific 8UPWt costs. the basi% ofthe Ltsaoe d reSr£8$. in terrns tirt iaken. {aty used. est made or other measureg Estlmation techniqu88 used in apF1[WJ costs- gNe details Volunteer5 In accordance with the SORP. 8rvJ in r&2ytthn ofthe tffioJlbes in Pth" a mnetary vdue IIE contribubon from volunteers, the contribjtion ofvclunteets is not IJed wtthin the irume ofthe ¢hanty. HowEver, the tnJstee5 value the sigrfi(ant Contributi rna(k to the ¥88 oftr thanty by pal Ynteern and this is described nK>re lully in Notes. Pollcles relatlng to assds. liabllities andprovtslons and othermatters. Fixed Assot Investments Fixed asset inVestmts in quotal Shares. traded tld$. invesfr)nt propep1 and similar investrnents arè slxy initiaty at wsl upon &quition 0j at rnarket val4E atthe Warts sheet dale attlE ofthe finawal p8ri0d. InvestrYnt properiEs are not deprec4ated. Fixe(l asset investments in unlisted quities are $lvMI at the balan $W date at the best estirn8tÈoftheir market value, Whe practicable. Where valuation tethniques a considered unrdk8ble 0rvkne. in the opinK)n of the tTUsiees, the costs ouMigh the beneffts to the user5 of tke acwjnts. ttE investrnrt is indu¢Jed at cost. and a review is undertaken at eh e[ 88 lo whethertr asset sh(wld te VKtttell dcthM. All gans on fixed 888et Irivastrnents. 4th8th unrealised. are tn rrAv 84 of the Ststernent ol Finanryal Activilies. raftg fu8dass•ts Tangible f xed assets are rrSUd at Iheir original fXSSt valL. orsub8eqwtt revalLWion. or ifth)naknl. as descriw above. Costvalue Ind dl cc6ts exkndad in 'trJ asset into its inded Ing Cly.0. Depreuation has teen woviw atthefollohing rates in crfderto Mite off the assets Iv thair antrapat reshlual value oVerthr estimated u8efvl lives. Leasehold pmiSeS Plant and rnathinery Motor vehides Comwterequiprrnt 2 % stsaight li 15 % un0 baL8r 15 % reducing 33 % straight line A rular annual re of Ihe l1kd1hc of8sset Iirpamirt is uTrJertaken. Accounting for capital grants and tlx•d asset fvnd8. 20
Dennett Interchange Notss to the Accounts for tho year ended 31 March 2023 Gifts of tangible fLxed assets crfgrants of a (ap'tal nature. gNen for the purwsses of wuiring 8Fe¢4fic assets 10 te fulty utilised in the furtherance of the obJs the tharity. are to fixeil asset fvThJs afterthedonated asset h8s been re1Ved or sums have been prwly expervjed on r8Stricted purFe. Where th8 tem15 ofthe gft Equire Ihe thanty to the asset an (ng ba5 for a $fiC purix)se, then the fixed asset fund $0 ¢reatJ i$ Lztegorised as a restiKtsd a58et fijnd. and the rekvant restsictscfis are noted in tl fixed asset note 11_ Whwe the terms ofthe grftare met On Ihe asset is wuired. 80 alkw'ng Ihe dwty to use the assaton an unresbicted basis. indudiThJ right to re(%ive IhÈ Kcceeds of any bJture sale of Ihe asset on an unstrthd basis. then the fixed asset frjnd so created 1$ catewsa as a desKJrotèY fi¥ asset fund. vVh assets are wuired for the fijrtherance crfthe thars obpcts. ublising Ihe unrestrilled fvnd$, transfer is rnad8 frcm unrestricted lunds lo a desgnaw asset frJTrJ VVFther acquiredwth Un$1Cd or restried fwNJs, the asset acquirwj is inibalty shcmm in the bafarnx sht 8t the full cost ol acquisthon or SubwUt r8Yaluab¢)n. As reL8ted assets are deprec4ated. in aCcJjrdan with dewecth Oicy.in (¥d8r to refiect the dimunition in the asa tr4nsfer is made from the relevant fixea asset tuTras to unrestri(tsY or restried revenue bjnds. a5 appropriate to the teS of the l91n81 gfft, ifany. The effeGt of hi$ is thai th8 aggwate of all fixed assetftjnds shall Auate to net W Val Offi¥ assets. In the first ye81 Ihal this pdiwvms adopted, a tran5ferto fixJ asset furKls was made 4uivaknt to the rt book value of the assets Any residual liaL¥'lty lothe donor arisrng from, for exarne. the 888eV$ ftrture sale. is disdowj as a Trtingent liability unless the eventthat tryger repayrwt oftt grant be¢(¥nes prObae in c8sÈ a liability for repayment is recognised. Insofar as th1$ wlicy rdates to Govemment gr8nts and to thè extent that it rroy be a departure from the FRS 102 SORP (Staterrt of RecommeTrJed PractiTr ftyA(xx)untiThJ Rerorbng by Charities) 2015. la5 arnended by the Bulletin issued in October 2018 and 8PPtKable to all accountiw pentsys bwJinning on orafter 1$1 January 20191, (rhe SORPI, su¢h departure is justified on the basi5 that it is in order to (x)mpty the SORP. DelAor8 Debtors are red at their rtr4MratAe amnls at Ihe b91ar sheet date. Credltors and provtsrons Credrtors are measured atthe transaction pi¥ce lu$ualty in piicel. and recogni$ in the in they were In¢urred. Provisions [lbilItIeS of urTrrt2in tirniThJ oraftK)untl 8re rwnisal there is an oNigats' at the repofbng date as a iesult ofa past evenL it is prcthNe that WAK¥n t11 be tsansferred to setue the obligats.on the amount of the oblioats'on eslimated Flnancial inStnKner Including cash and bank Wanc88 Cash held bythe thgrty is indudèy at the arthnt actU81ty and (x)unted atthe year end. Bank balancos. l)eth8r in crlt overdravm. e Skncth at 8fbKMIftts WOFerly to the bank statements. 21
Dennett Interchange Notes to the Accounts for the ar ended 31 March 2023 Penstons. defined coTrtrifArtion schemes The charity ope5 a defined contribubon pension COntriliKS ar8 to the profft a1 loss aux)unt a5 they befX)me payable in accordance ith the rules of the stheft. Fund A¢untIng Unrestri¢bJ fund$ are 8¥8ilaiYe f use at the dIS(itc of the tru8tees in lurtherwce of thÈ gener41 oblb.ves of the ca)arity. There are no desgTha fvnds. Restricta funds are suts'ected to iestrickn thr e¥pendiknre imwsJ by the or thrgh Ihe lerrns ofan appeal oras implied fy l_ There ar8 no en(ky•mntfund5. 2 Liabillty to taxatlon The Trustees eonsider that Ihe chanty satisfies the tests set (xrt In Paragraph 1 Sthedul8 6 of Ihe Finance Act 2010 for UK corporation tsx puSey. Aerx)rtlingly. the Chanty is Fthnt1811y exempt ftom taxats.on in of Capital gains teceived wtthin categuie5 co¥tred Ly chapt 3 11 of the Corp(Yab"on Tax Act 2010 or 256 of tt)e Taxation of Chargeable Gains A¢t 1992. to the extem that such inciyne or gains are apled exrJu$ivety on the swfi¢ charitsble obi&ts of the charity and for rK) othw purpose. Value Added Tax is not ealle by the tharity. and is therefore Includ In t1 rdevant cLEts in Ihe Statent of Finan0 A¥1"$. 3 Wlndlng up or drssolutkn of the charity If upon winding up or dtssdulion of the chanty tlwe rwnain any assets. after the sabslaction of all debts and li8bilities. Ihe assets repreted by Ihe xJrnulated fund shall bè transferred to some other Charie b)Jy or b)Ji8s having milarobiectsto dwrity. 4 Signlfl¢ance of flnancial Instrumonts to the chaiitys po$ltion There a no signifr2nt IrntrOn$ of financial inslnJk7Wts on IhÈ (tsrvs Pos00n. 5 Net surplus before tax in the financlal year 2023 2022 The net swus befor8tsx in th8finarKa4 year is stated aft¥targirKJ".- Depre¢Aation ofo%wBJ fixed assrts Pension cx)sts 5,376 6.135
Dennett Interchange Note$ to the Accounts for the year ended 31 March 2023 6 Thg contributlon of voluntsars The charty on the suwortof rfs ¥dUnte$, 1$ mjch appad. The arrangernents wth vOlusrtee a difficult to value rtTh)netary temB and have not been reni in the Ststernent of Finanaal Activities. The volunteers an(1 the chanty accept and agree that no cxJntTrct d erntywment is c¥eated by te arranoefflents. 7 Stsff ¢08ts and emoluments 2023 Gross Salaries exduding trustee5 and kerf man4ernent PTrn Employers OPerang costs of ¢fir 14.933 15,270 Totsl salaries. wag88 antl relaied costs 14.933 16,271 Numbetr¥ oflulltlm• •mploye•s orfuB lime eqthlerts 2023 2022 The average nurnberof totsl staff emF)J in the >earwas The average nurtw of part time staff emFltsyed in the yearwas The 8ver8oe number offull Stsff enwoyed in Ihe wr was The e5tirn8t8d lull ts'me 4UiWdlent number all staff in Ihe >ear was Engaged managernenl and a(kninistrati • 8sdmatgdflll0 •qulv8Iertnberof3llSIff p10yeas3bO Neither the trustees nor any rrsofis conne(led vmth trn ha¥e remunerthin frcm tsE chanty (¥ any related entity, aither in th8 eAJrrent pr&y r. No empwes received ernments lexdudillg Pens) cctsl in exc88s of£60,CIJO perannum. HKJhest paid employee The remurratv)Tr in yearwas Pensi cont11ttionS paKI ty the emK4trffjr 18,031 746 7.142 18.777 8 Defln8d ntrIbUtIOn pon$lon sch8me5 The chanty adrninisters a Defined Contribubon Pensth Sch on behalf of NEST. TIE chanty makes the dedu(tsns from employees pay at each rdevant yTl perK)d. The cx)st to tke Chanty for roTrtributions e1 in the year. The costs ofth8 pension sthen* are allo(atsd to Restr1 fwmls as enyw cthts ate fund8d Irun gt SOLKLX. Any lis.11t8$ and assets aSSl8tj with the sch8mea ShrM uThler debtors UEditors. 9 Remuneration and payments to Trustees and person$ conn•cted wlth th8m 23
Dennett Interchange Notes to the Accounts for the year ended 31 March 2023 No trustees or persons cOnnd Ihem Ned any remunerabon frDm the dwiity, cany rela entity. 10 Trusts8s' exponfjes Th8 eXnSeS reimbur8J to Iwstees. ot pahl direLty to third Par$. in the curMt pri¢K year, w a5 2023 2022 717 927 The natu ofth? tN$teès' eX)se8 was the cc6t of rts swang ol Meals On Wheels v8n. The Thum of Irvstees. to vthom eyp8nses nI)ur8ed WdS ore. 11 Tangible fIX assets Plant & 1chinery. fixtures & ffltings Current Y88r Land and Building8 TeAal At 1 April 2022 Additions 109.823 105.440 215.263 At 31 March 2023 109.823 105.440 215.263 Depreciauon At 1 April 2022 Charoe for the year 84.687 3,180 120.893 5,376 2.196 At 31 March 2023 87,8 126,269 Net book value At 31 March 2023 71.421 17.673 At 31 Mar¢h 2022 73,617 20.753 94,370 Plant & Machinery. fixtures & Prfor Y•ar Land and Bulldings Tctsl Cost 01 April 2021 Additions Di$ky)5als 109.823 105,378 215,201 62 31 March 2022 109,823 105.440 215,263 Depreciatlon 01 April 2021 Charge for the year On disposals 34.010 2.198 80.748 3,939 114.758 6.135 31 Marth 2022 84.687 120,893 24
Dennett Inter¢hange Notes to the A¢counts for the year ended 31 March 2023 Net book value 31 Mareh 2022 73.617 20,753 94,370 31 March 2021 75.813 24.630 11)0,443 12 Debtor5 2023 2022 Trade debtCf8 Prepayrnents an¢J accru irKoft Olher debt(Ys 2.715 730 14.246 3,425 7,300 17,751 11,367 13 CYeditor8: amounts falllng du• wlthln one yoar 2023 2022 Trade credthr5 Accruals PAYE, NIC VAT 8nd othertaxes 7,027 3.000 285 4,867 2,400 100 10,312 7.167 14 Loans to trust88s includod In dgbtOfS There Te no loans to trustees made duri Ihe year 15 Guarantegs made ty the charity on bghalf oftrustees There v*re giiarantees made by the tharity tehawof truslees dng the year. 16 Income and Expendlturn account summary 2023 2022 At 1 Aprll 2022 Suwus after tax tsrthe year At 31 March 2023 170.131 14.6241 175,212 15.0811 165.507 170,131 17 No related paty transactlons There were no transactions late<l parties in the year. exeepl regard lo Irugtees. expenses %thi¢h are ftjlty dis(aoseil in the note above. 18 Partlcular5 of how partl¢ularfunds are r•pr•senW by assots and liabllitie5 25
Dennett Intsrchange Notgs to the Ac¢ounts for the Jar ended 31 March 2023 At 31 Mah 2023 Toial ¥Jnds Funds Tangitle Fw1 Assets Current Assets Current knatitlits'es 88,994 184,6321 110.3121 151.457 86.826 110,3121 14.060 161,457 165,607 At 1 April 2022 ds fvnd$ funds Funds Tangit48 Ftxed Assets cutnt Assets Current Lithlib"es 94,370 17.4411 (7,16n 94.370 82,928 (7.1671 ,369 79.762 90,369 170 131 19 Change In total fundy ovgrthe year as shown In Note 18. analysed by Indivldual funds Fund Ixow Ilovemmt in Translerg FunLl¥ carrfed fonvard fwm futh in 2023 iiweeTr forward to 2022 lunds In 2023 2024 S*• Nots 20 See Not• 21 uns¢ted Revenue Funds 12.056 14,060 Total unrestricted and de81gnatod funds 12,056 14,050 RDP Basic ServKxs CCTV 15,604 15.604 1,211 6,718 25.810 5.531 26.089 28,883 19.364 8,689 Carrickatane CCnn1ty Fund DSDC Cornrnunty SupFOrt DSOC- Pilot Consensual NIH&SSWB WH&SCT Pubtic Hearth Ager P&lng & Cornmunty Safety Parkn8rship Peace IV Prcgramrn8 Fwd p8llet scheme Access to food Café 6.718 27.810 5.531 22.469 28.663 11.644 16.542 7.720 (T,8531 2.237 4,398 2.236 6,$81 2,183 Rural Community Rewlien COVID.19 Response Good relations Community Centr8 Venue Fund Grass R(K)ts Halrfax Foundation Meals on wheels 8.542 <7.979} 12.000 1,205 8.802 114,0301 24,000 2,410 11.( 7.000 {6.0511 12.000 1.205 5,500 3.500 26
Dennett Interchange Notes to the Accounts for thg year ended 31 March 2023 Restrided reVeJe funds 134.1441 Sundry 0r frjnds 26.700 134,144) 168.2881 26,700 Totsl re5tr1cted lund¥ 158,076 6.818 1S0.014 charY frJnd8 170.131 46241 164,064 Lout Movemortin Ttsnsth Funth ¢arrled fonvarylfr X+22 lOn 2021 PRIOR YEAR (As Resièt Unrestrfcl¢danddeslgnatedfund& Unr8strked Revenue FuThts 9.076 12.056 Totsl unrestr1¢ and designaie(I bJnd8 9,076 12.066 RDP Basi¢ Services CCTV Carrickntane Communty Fund DSDC Cotnmunrty SupFQrt DSDC- Pilot Consensual NIH&SSWB WH&SCT Publ Heamh Agar Poli¢ing & Communty Safety PatheTrhip Peace IV Programrr F(yJd pallet Scheme Acxtss lo fcod Warm, ll & connthd 15.604 1,211 6.716 17.810 5,531 18.849 28.663 3.924 24.395 16,604 1.211 6.718 21,810 5.531 22A89 28,663 11.644 18,542 4,964 2.2r 4,OC 3.620 7.720 17.8531 2.238 2.215 2.183 398 960 8,542 17.9791 12.000 Rura Communty Re5ilN8rKe Cov119 Response Good rdations Communty Centre Venue Fund Grass Rix)ts Halifax Foun(lation Meals on wheels ReslrKted revenue fijnds Sundry other funds 8.282 11,9281 260 16.0511 T2.0 1,205 5.5LKI 3.5() {34.144} 3.500 34,1441 28,700 26.700 Totsl restrlcted furKI% 166,136 .0611 158,076 Total charty 175.212 16,0811 170,131 20 Analysts ot movements In fund$ overtho year as shown In Nots 19 E4)dfturÈ Galn$ & Movement 27
Dennett Interchange Note8 to the Accounts for the year ended 31 March 2023 In 2023 2023 utrIctedad deslgnal¢dfund&". Unrestricted Revenu8 Funds 68,648 166.6541 1.994 Re$trid•dfunds.". CCTV Carn¢katsne Cc•nmunrty F DSDC Communty SupF<Mt DSDC- Pilot Consensual NIH&SSWB WH&SCT Public Health Agency Poliong & Comrnunity Safety P8rtMship Pee IV Prryramm8 Access to fo(xJ 3,620 7.720 (7.8531 (7.8531 1378) 375 2.183 260 Covi[19 Reswj Gd reL8b"ons Community Centre Venue FMd Grass R¢x)ts H&lifax Four¥Jation Meals on wheels Restn¢ted VenUe hJnd$ 2.183 3.475 12.000 2.540 (9.5261 16,0511 12.000 {1,3351 5,6LKI 3.500 134,1441 134.144 165,474 170.1)98 4.624 28
Dennett Interchange Notes to the Ac¢ounts for the year ended 31 March 2023 PRIOR YEAR(As rest Income EX[dIlure Galn$ & Mr>vement in fijnds 2022 2022 2022 2022 Unrestrided Revenue Funds 69.103 66.123 2,980 ROP Basic SetvKes DSDC Communty SuprKt DSOC- Pilot conseru81 NIH&SSWB Poliong & Cornmunty Salety Partnership Pe IV Prcgranyy Access to fwj Wam). VEII & conrred Café 4,C0 4.000 3.620 7,720 3,620 7.720 ,8631 7.853 376 375 2.183 2,183 Rural cmUnitY Resslien c0vir19 Respxse Good reL8tion5 Community Centre Venue Fund Gos5 Rwts Halifax Foundat¥Jn Meals on wheels Restrictsd revenuefijnds 260 260 16,0511 12.ODD 3.475 12.000 9,526 1.335 3.500 134,1441 34.144 114276 1119,35 5.081 21 Details of transfer5 belw• funds 2023 Transfers t( frcml unrestric FLmds to co¥erd*yts C Rtred Funds fuThls aTE IrllY Tolltroml Restricted RevenLe Funds Nettransftrs 22 Tho purp058s for which thg lunds Unrestricted Reverne FurKJ5 Thes8 fLmtts are hdd trthp rn8etirYJ obiecti.ves Of charity, and to wowde reserves ftKfuiure a(th¥its'es. . subject to ¢tharity14islation, ar? fr88 all restrictsjns on their use. Restrl¢t•dfundg.'. Restricted Frxed Asset Fur¥Js The purpose of knese funds is des¢rib&l undÈrthe accountiN4 policy 'Acc<NJntiNJ for (40ital grants fixed a55et fut$,. Thi$ fuThJ reweserts the restnlted surplus arisiThJ on the revaluati of the Restricted Revaluab"on Reserve RDP BaC Se88 I n13 IS US] TO assisi In pr(mL QT Servi. indIng anYth5 to the txjilding frcffl th8 tharity 29
Dennett Interchange Notes to thè Account8 for the year ended 31 March 2023 CCTV This fuTrJ ps to provM a sfftm ofCCTVfrJr the chaty wnise$. PurF(6es ofthÈ a for tKtsvision of servi(zs eldwty of the area and the vunteelCgr5. Carrickatsne Ccmmunity Fund DSOC Communty SupF#Nt These funds a Used for wifico¥ertJe8ds aTrJ expenses ol th8 (arity. The prK of this fvnd is to assist in addre55ing a negj identified fTDm within the Comnijnity PL8n. The purFrt)se of this fiJTrd 1$ to enable FYovis)n ofa Maats on Wheds DSDC- P¢hJt Consensual NIH&SSWB WH&SCT P¥t4ic Health Aoer This fuNJ is used forthe provision of rmjblic heath servios in Ihe area- such as the oxeation of health aTrJ teing plans f(Y individuals. and onsite advKe for seNic users. Fund to u1 to wovide a varrous pr(yJramme5 lor ytsurvJ p2ople. and P(Aiang & Cornmunfy Saw P8thership other peDe to get involved In sports ¢Jays. the sumrner scherne. and other itKlusi¥e events based nd shwed inierests. The puw of this fun¢J Is to woJress the 5 Bridges airns to set up an histortsl and ucational programme arTr)ng S Iwal tsI¥ll1a9es all OrlCh have th"dgès. for pewe of all ages to enft>y. This fuThY is to provth S[t 8ThY reli8fto l(r41 families and indidUal$ vttj kn da1 hardship try ¢¥ovkrYJ them wth fo(xl and other esseitals. Pea IV Prcgramn pallet sCe This furnl is to provide suw)rt aThl olief to kK81 fanNlies Indivlua1S hardship them knith fiy)d and othar essentials. Café Thi$ fvnd is to help provide ar expaThJ the exists.ng Me818 oft Whee15 Se for elderlyand Vulnerab peop. Rural Cornrnunty Resilience The purFose oflhi$ is to kwvide suFwt lo the loc81 o)mmunity duriNJ d)aleThJiffj tin ¢ie8ted by the COVltk19 global pandemic. COVID-19 Response Thi$ fu is used tr> help the thanty in its (xjmmunty rESFonseto the COM£k19 gbbal pandem. F¥nd to used to FNowde a varityts prc¥JanMTs for youro people frorn tx)th $je5 ofthe tnMunIty, and other Iftsl w)le to involved in rndusive evems based atvund shar&J interests. G1 rel8ts.ons Comunity Centre VenL Fund This is Fwvid&l to help fund the ovetheads of the community buifdiThJ. Thls fiJrKJ is to furKI a heth & 11n9 Exogrme for nErnbs of the I(al ¢¢)rnrnunty. Tl purFX)se of Ihi$ fvnd i$ to provide the (x)st ofa sa&ry an older kwles seThices co ordinat. This fuTrJ ts to hdp provmle $UPFOrt tvardS the running $ts ofthe [1$ Grass Roots Halifax FoUn Meals on whe818 CARE Prqect This fund is US to provh Sup aj assistsnce to encouwe Fe sufferirrfJ isola1 aThJ sLwl excl0 to Wout and 8b)ut in Ihe communty. Restrided revewe hJnd$ These fd5 are used restiKtsJ eJem8nts of the warious overwds ofthe tharty. Sundry other fitnd$ The WrySe of this fijnd is fu other&¥ IK¢ prots and fijnds the Senior Citizens pYo9mMe. as as an adrninistration salary for the healtri and 23 Ultimate controlling party The charity is uThrlhe of its legal rrmbers. Ev8ry Mntser0fthe charity is obliged tr) coniribute sh arN)unt as rrw Èe required ?t exC1n9 £1 to Ihe assets of the ¢ompany in Ihe event ofrts b"na w?urnl up wthije he or sh8 bs a b, oryalhin ¢x rafter he or she ageS to be a rnemter.
Dennett Interchangè Dgtailed analysls of incomè and expe•)ditur9 for thg year ended 31 March 2023 as requ1d ty the SORP 2015 Thls anal8 is classsified by ¢onvents¢)nal nominal dexrtptions andnot byactsvity. 24 Donatlon4 Grdnts and Logacies Curr•nty•ar Curvertiyar Cuffent ytrar Toial Funds Prioryear Total Funds Fund8 Funds X123 2023 2023 2rJ22 Revenue grants from 90¥8rnment and publlc bodles Srnall grants indivhlually le&8 tron £1t) HMRC Job Retents"C Stheme Departrnentfor CommUn'e$ 375 Co OperatEon Ireknd DARD Rad Derry Cty & Strabane District Courol 11.590 11.5>) 21,640 NIH&SSWB 8.021 6.021 3,820 Poliong & Cornmunty Safety Patherships 9,136 9,136 7.720 WHSCT Totsl publlc s•ctor Y•venue grnnts 93,1)06 93,006 34,522 All the grants in tre WKJr year 14ve unrestricted. Rèvenu0 grants frorn 9o¥•rnrnentand public bodS- pYear anafysb Prioryear Pm)rYe•r Unrestrkw R•stricth Funds Funds Prforyfrar Tol41 Funds 2022 2022 2022 PrforY•ar 20,9541 55.476 34,622 31
Denngtt Intarchange Detallod analy$i$ of Income and expoftditurn for the year onded 31 March 2023 as Trqulrgd by the SORP 2015 Cur¥nt year Curr¥rrt year Currentyear Totsi Funds Prloryoar Total Fund8 Funds Furids 2023 2D23 2023 2022 Revenue grants and donatlorfa frorn non ptsblic bofl Martin L&%is Comnawnjs Ernwgency FuThJ SSE Community Furrfl 3,500 GrovnoknY)rk Nl Total prf¥ate sector revenu• grnnts 3,000 l the grants in the prioryear ere un$j. Revenue 9rants and donatlons from non publlc ldIeS Ilnclule Grft Akl donatlons frorn subsbJlarFes) - Pfior Year anatysis Prioryoar Unr•sth¢tod Fund8 Prn)rY•ar Prforyfrar Funds Total Funds 22 2022 2022 Prforyear 4,T11 4.229 Curyvntyear Unr•stricted Fund$ CuFr•ntyoar curreTrtYr Restri¢¢ Totsl Fur5 Funds PrkrYear Totsi Fund8 2023 2023 2023 22 Sponsotshlp Small swnsorship gifts irrflivaIY1tr&% than £1000 3.112 3.112 1.895 NFU Mutual Ihtn Roe GFC Dalradian Gold itd Totsi sponsorship in¢om• 3,112 3.112 1,89S Total Donations, Grdnts and Lagacies Total Donations, Grdnts and Legacles A1 3,112 99,118 46.417 AJI the donatiorts and gffls in the wiLv Yeare unr&tri(Xed.
Denn•tt Interchange Detalled anatysis of income and oxpendlture fortho year end 31 March 2023 as requlrod by the SORP 2015 Prforyear Prkjryear Total Ftsnds 2022 Funds 2022 Fut)ds Total Donation$. Grnnts and Legacies A1 {14.2881 59,705 45.417 25 Income from charllable activitlgs- Trading Activibos Ctsftpnt Unrnstrictrd Funds 2023 Ctsrrpnt •r cuftpntyear Rostricted Total Funds Fun¢8 2023 PriorYe4r Total fLthd5 2D22 Primary puoose and andllary trading Café contributs.on to buildirwJ ruMirvJ o)sts 2,580 Acts"vthos In FurlherarKeof CNaiity Obj 877 CafélLunchecm Club s3.8 820 54.728 57,815 &Jrnmer scherne regiStran Fees 375 Total Prtmary pury)ose ond anclllary tradlng 58,322 820 S9.142 61.647 Ni thè tradirKJ activ"e$ in pr YearWe unre5tricd. Prioryear Prloryear Prk)IYear PrlorY•ar T¢xal Funds Funds Funds 2022 2022 2022 prtrnory purpos• and aneillary lrndlrtg CéILuncheon Club 55.6CA) 2.215 57.815 Total Prfmary purpose and an¢lllary tr4dlng 59,432 1215 81,647 26 Total Income from chawitable xthTtUes CUrf•ntlf UnY•strict•d Funds 2023 Curyentye4r Cumtyear R•stricted Toial Fuftd Funds Prforyear Totsi Funds 2023 2023 2D22 Totsi itKorlle from chartsble tradirrfJ 58.322 820 59,142 61,647 Total from eharttablè a¢tMties 58,322 820 59,142 61,647
Dennett Interchange Dotsilgd analysls of incomo and expend11& for tho year ended 31 PAarch 2023 as rgquired by the SORP 2015 In¢ome frorn charltable actlye5- Pmr Year anatysls Prw)rYear Unrn8tvicted FLtryd$ Pth)rY•ar Restrktod Funds PriDrYear Prioryear Toial FuTrd$ )22 2022 2022 Totsl incDw frorn ¢haritaÈ4e trwjillg 59,432 2.215 61,847 69A32 2,215 61.847 27 Inv•stmant Incomg urvEnt ywr Cunyntyear Cuvrenty•ar Prk)rYear UnrestA¢t•d Rstsicted Totsi Fund$ Yotal Funds Funds Funds 2023 2D23 2023 2022 Propety Rental In¢ome Bank Interest ReceNable 7,200 12 14 14 Total Investment Incorne 7214 7,214 7.212 28 Expendlture on charitablg aetivltl8s- Dirg¢t spendlng Curnent year Vnrpstrici¢d Curr•ntyear Resi¥ktsd Funds Currpntyeay PriorYai Totsl Funds Total Furd8 Cuffent Year 2023 2023 2023 2022 Gross wages 8nd salarie5- charTtable activities Defined contribution pension costs - charitsble activities Travel and Subsistence- Charitable Actiwtie8 Pea IV Prograrnme CARE Project Access to Food COMD-19 ResponselRe8ilien PCSP- Summer We118eing GO Relationslcommtjnity Venuelmirco Granis Pilot ConsensuaVGrass Rry)ts Activites in fvrthetan(t of the charity purposes 14.933 14,933 15.270 65 7M53 39.539 39,539 376 9.108 9.108 4.324 9,526 13.5rM) 13.500 s.soo Totsl dlrect sponding 82a 81,404 82.490 39,928
Denngtt Interchange Dotsiled anttlysls of In¢om• and expgnditur• forth• year•ndgd 31 March 2023 as required by thg SORP 2015 Prforyear Unrestrfci Funds 2022 PriDrY88r Restsictsd Funds 2D22 Priorytrar Totsi Fund5 Prfor Year 2022 Gross ¥vages arKI salalles- tharitable activities Defined contribution perlon costs - charitable a¢tivilies CARE Project Acoss to Food Cov119 ResponselResilience PCSP- Sumrnef WellBeing Go(yJ Relationslcommunity Pilot ConsensuaVGrass Roots Activiles in fvrtheran Of1r tharity (1.3981 16.e68 15.270 121 15.778 14.5761 ri.4781 (7.2851 2,678 19,9841 5.776 4.952 7.478 7,265 376 9,526 11,319 500 5.500 Total dlr•ct spendlng B2a 120,8831 60,809 39,926 29 Expenditurg ¢)n Charitab actlvlts- Charltsbjg trading Curnt yfrar eurrnrrt ywr CurrpTrtr PvitsrYe41 Unrpshttsd Restri¢ted Totsi Funds Funds Tolal Fund$ Funds Currwt Year 2023 2023 2D22 Luncheon Club expereS Reallocated from support costs 48A76 48.476 42.858 2,537 1694 S.231 3AOO Total charitable trndSng eos B2b 51,013 1694 53,707 46.258 AJI the exwdtsJ in the PVKJr yearwas untr. Pwioryoar Prforyear Unrestrf¢ted RestrKted Funds Funds 2022 2022 Prforyear Totsi Funds ior Year 2022 Luncheon Club expenses Reallocated from support costs 35,402 42.858 2.157 1,243 Totsl charitablètrodlng B2b 9.813 46.268
Donnett Intsrchange Detailod analysis of incoTh and expenditurg lor the ygar end8d 31 March 2023 a$ rnquirod by tho SORP 2015 30 Exponditure on ¢harltable actlvltles- Grdnt fundlng of actlvftio Current •r Curront CurrEntyear Prloryoar Unrpstiicw Resbl¢t Total Funds Total Funds Funds Funds Curnt Year 123 202) 2023 2022 Gfants made to organisior Total grnnlmaking costs B2e PrkJrY•4r Pwioryear Unrestyi¢t•d R•8tricted Funds Funds PrkrYear Total Funds Prior Year 2022 2022 Grants made to nis81i0nS Total grdntmaklng eosts B2e Breakd¢)wrt of Grants madeto organlsatk)ns PrlorY••r Pmryear Unr•styi¢ted Rostricte Fund¥ Funds
)22 2022 pOrY•ar Toi•l Funds Prior Year(As Restated) 2022 31 Support costs for charltal)ltr actfvttles Currvntyear UTrrssthcted Fund$ Cuvrpnty•ar RgstrSc Funds CuThgt)tyoar Prloryear Totsi Funds Total Funds Curnt Year 2023 2023 2023 X122 Employee costs notincludedin dlre¢t costs Entertairung Volunteercosts Volunteers, exper Protective ClolhÉrvJ 2.794 2.694 Rent Rates and vrdter charges Roorn Hire Light heat and p[ Premises repair5, renewdls arKI maintenan 3,120 6.240 9,360 267 125 5,087 5.838 7.784 639
Denngtt Interchang Detailed anatysls of income and expondlture for the yoar endgd 31 March 2023 as requlrvd by the SORP 2015 Administrative overheads Telephone. fax and internet Stationery and printIj Computer exKEnses Staff training and vElfare Insuran Sundry eXnSeS Loss on sale of van Meals On Wwls E>pen8es 1.735 1327 313 900 750 1.070 1.052 382 250 1.163 1,163 718 718 3,162 3.162 2,537 Professlonal f8eswd to advisots other Ihan the auditororexamlner Accountancy fees other than examination or audit fees 1.188 2.771 3.959 2,981 Flnancial costs Bank chafges Depreciation & Amcrtisation in tolal for 10 5.376 10 S,376 6,135 Support Costs before reallo¢ation 17,092 20,923 38.015 35,246 Less support costs rnallo¢ated to speciff¢ artivid To tharitable trading costs To non charitable costs 12.53n 115.IA3} 12,6941 114.8521 15.2311 129.9151 {3AOOI 132,8201 The basis of aifc&2bon of costs téh4Een thibes is dasebe urthr ac£ountiThJ Volunteercosts Volunteers. expenses 132,8201 1,243 2,694 Premises E¥penses Rent ghi heal and povr 3.520 4,687 5,840 41>0 9.360 Administrative ovetheads Telephone, fax and inlemel Slalionery and printiThJ Insurance (2591 169n 1,588 1.010 1.327 313 1,070 Pmfossional fees paidto alsOrS Accountancy lees other tha examination or audit fees 2.135 4981 Support ¢OSts reallo¢ation 21,967 13279 35,246 Less support costs rnallocedto To charitable trading costs To non charitable costs 12,157) 120.784) 11.2431 112.036} 13.4001 132.8201 The b38is of alkratN)n of tsjsts betseen ts"tieS is descriw uThJwax(MJnting [YYe9 37
Dennett lTrterchange Detailed analysls of incomg and eXpendftu for th• year ended 31 March 2023 a$ requlrgd by the SORP 201S 32 Othef EXp¢nditU- Govemance costs vBnt y•ar Cumfityear CurTWtyear RéstrKted Tofal Fundg Fund5 Priorygar TOMI Funds Cumt Year Funds 2023 2023 2D23 2022 Itylependent Examinerfs fees Trustees, expenses 400 927 717 717 Total Govemanee ¢osts 1,117 1.327 Pthyyoar ioryoar w)rYear Tolal Funds yor Year Funds 2022 FuTrds 2022 2022 Independent Examinerfs fees Trustees. expenses 400 705 927 Total Govemanee costs 705 622 1,327 33 Totsl CharFtable expenditurn CuThent year CurrBntwr Curfntyear PviDrYo4r lJnrestrKted Restrfctsd Total Funds Total Funds Funds Fund5 2023 Cuffeni Year 2023 2023 2022 Total dI¢t spendiThJ Total tharilable tradiNJ costs Total grantrnaknrrfJ costs Total G0Veman costs B2a 81.404 82.490 53.707 39.926 4625B B2b B2c 51.013 2,894 1,117 1.117 IA27 Total charltable ewdiiure 82 51,691 88,592 140,183 86,537 Pviuryoar PTYear Prforyèar Unrpstifictsd R4striEtsd Toial Pund$ Ftynds Funds Prior Year 22 2022 2022 Total dired spendirvj Total tharitable trading CA)sts Total grantmaking costs Total Governan costs 120.8831 9.813 80.809 36.645 82b B2¢ B2e 39,926 46.258 705 622 1,327 Total charftable expandilure 11.539 98,078 86,537
Denngtt Intsrchange Detailed analysls of In¢oma and 8xp•ndliure forthe ygar end8d 31 March 2023 as rnqulr•d by th• SORP 201S 34 Other trdding expondfturg unrèlated to fundralsing or charltable activitkns Cuvrpnt>¥r Curremar CuThentyoar Unrestrlciod Restrkl Totsi FurTrds Funds Funds 2023 PriorY•ar Total Funds 2023 2023 2022 Reall&y from support costs 15,063 14,852 29,915 32.820 Non charlty expenditure B3b 15.063 14.852 29,915 32,820 Othortradlng expendiiure unrelat•d to fvThJralslng or¢har[tae actlvlU•s- Prfor Year analysls Restrf¢ts Funds Fund$ Toial Funds Prlor Year 20,784 12.036 32.820 35 Totsl of other exponditur• Cuireni yNr Unrpstrf¢tsd Funds Current Currenty•ar prYear Restrkiod Total Fund$ Fund$ 2023 Cuffent Ye•r Tofal Funds 2023 2022 Non charity experKlitu 15,(3 14,B52 29,915 32,820 Total other oxpendlture B3 15.063 14I52 29.915 32,820 Prforyear Prforygar Pr5orY8ar Unrvstsict•d RestiFcted T)tsl Funds Funds Funrt$ a122 2022 Prior Year 2022 Non chaltty exndibre 20.784 12.036 32.820 Totsl other oxp•nditurn B3